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INDONESIA
Jurnal Ipteks Akuntansi Bagi Masyarakat
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Computer Science & IT Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol 5, No 1 (2021)" : 5 Documents clear
PENGHITUNGAN RISIKO DALAM KEPUTUSAN INVESTASI PADA EMITEN SEKTOR KONSTRUKSI INDEKS KOMPAS100 DENGAN METODE CAPITAL ASSET PRICING MODEL DAN RASIO PROFITABILITY SETELAH MASA PANDEMIC COVID-19 Sumendap, Steinly; Pontoh, Winston; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34273

Abstract

The risk in an investment activity is always there and it cannot be denied that these risk factors influence someone to invest. After the Covid-19 pandemic period and vaccines have been carried out so that development in Indonesia will start running again. So the CAPM (Capital Asset Pricing Model) approach in assessing a stock that is less risky to the overall market price in the Kompas100 index and the NPM (Net Profit Margin) probability ratio on stocks that are always able to generate profits every year are expected to help the public and potential investors. in making investment decisions in accordance with the risk profile.
PENILAIAN KEPUTUSAN INVESTASI SAHAM DALAM PENERAPAN INSENTIF PAJAK PENJUALAN ATAS BARANG MEWAH (PPnBM) BAGI PERUSAHAAN GO PUBLIC DI ERA PANDEMI COVID-19 (STUDI KASUS PADA PERUSAHAAN SEKTOR OTOMOTIF) Liwe, Alther Gabriel; Budiarso, Novi Swandari; Pontoh, Winston
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34272

Abstract

In the midst of the Covid-19 pandemic, investors need to see and assess the level of risk to determine investment decisions. With various government policies, especially the Sales Tax Incentive on Luxury Goods (PPnBM), we can assess and compare the level of risk and risk before the issuance of this regulation, so that investors can make the best investment decisions in the midst of the Covid-19 pandemic. The stock beta for the automotive sector was still stable when the PPnBM incentive was implemented, as shown by the calculation of the CAPM Capital Asset Pricing Model, which is mostly below 1. The impact of the Covid-19 pandemic is still felt in world investment and tends to improve over time.
ANALISIS PERUBAHAN PENDAPATAN PEDAGANG MASKER ECERAN AKIBAT PANDEMI COVID-19 Putri, Evita M. C.; Bangun, Aron Karolina; Makalalag, Afiansyah; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34691

Abstract

Covid-19 really makes the world feel a crisis in all things, namely the economy, education, health, and many more. However, Covid-19 has made the demand for masks greatly increased from before the existence of Covid-19. Because every human being needs a mask to prevent being exposed to the Covid-19 virus, so that retail mask traders are also affected. We take an example for retail mask traders in the Pinasungkulan market, Karombasan, Manado City. We interviewed 22 respondents who work as mask retailers. We questioned the income before and after the Covid-19 pandemic, as well as the prices of the types of masks before and after the Covid-19 pandemic.
ANALISIS BREAK EVEN POINT (BEP) Manuho, Priskila; Makalare, Zevania; Mamangkey, Trixie; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34692

Abstract

This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.
PENERAPAN PERENCANAAN PAJAK ATAS PAJAK PENGHASILAN Wibisono, Bagus Tutuka; Budiarso, Novi Swandari
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 5, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.5.1.2021.34693

Abstract

This study aims to describe how the implementation of appropriate tax planning in order to minimize the payment of income tax. In optimizing tax planning, a strategy that can be done is to make a nominative list related to entertainment expenses, management of food facilities, health and communication for employees, the use of the gross-up method in calculating employee salaries. Tax planning resulted in tax savings of IDR 7,022,500.00. The available cash flow from the tax savings can be maximized to support other operational activities.

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